Welcome to GlobalVATOnline

PwC GlobalVATOnline is an online subscription service. It provides up-to-date business critical information on VAT/GST, customs, excise and environmental tax rates, rules and requirements around the world to help you maintain control, mitigate risk and improve the overall effectiveness of your indirect tax function.

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GlobeSearch

GlobeSearch is where we provide you with access to comprehensive, business critical information on VAT/GST rates, rules and requirements in over 80 countries, across six continents: Europe (including all 28 EU member states), North America, South America, Asia, Australia and Africa. All information is regularly updated by PwC VAT/GST specialists who reside in the countries and is accompanied by extensive supporting documentation such as copies of return forms, links to useful websites (e.g. tax authority websites) and more.

GlobeSearch

News

The VAT news service we offer assists you in keeping on top of important VAT/GST and customs duty developments from over 120 countries across six continents - Europe (including all EU Member States), North America, South America, Asia, Australia and Africa. This also includes commentaries on more recent proposals and current decided cases regarding global tax. Hyperlinks to applicable subjects, case law and necessary documentation is involved. You have also got the option to receive our weekly newsletter sent direct to your email inbox giving you an overview of the most recent developments and newsflashes, which inform you of breaking developments as and when they occur.

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Powerful tools and services

This section contains a variety of tools and services aimed to ease the burden on Indirect Tax compliance functions. These include automation tools, reporting tools, filing tools, validation services and return and registration forms. Please use the drop down box below to see which tools and services are included in each subscription level.

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New & Noteworthy

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Reporting Regime for Online Marketplaces coming soon

13 October 2021

Under proposed amendments to the existing Taxable Payments Reporting System (TPRS) provisions, operators of electronic platforms will be required to report information regarding their participating sellers when they make applicable transactions during the reporting period to the tax authority (ATO) for data matching purposes. Broadly, the purpose is stated to be to help the ATO identify entities that may not be meeting their tax obligations. The implementing Bill has been referred to the Senate Economics Legislation Committee for reporting by 14 October 2021.

GST/VAT implications of distance learning in a digital world

05 November 2021

COVID-19 dashed the dreams of millions of students who had hoped to study for their degrees at universities at home or abroad. Instead, many have had to stay home and use distance learning to attend their classes. As a result of the change in the way courses are delivered, educational institutions need to carefully consider a range of the commercial and tax implications flowing from these changes. In particular, the growth of the use of indirect taxes as a way of taxing the digital economy means that education institutions, and other providers of online training and learning content, need to consider whether the supply of virtual learning falls within the Goods and Services Tax/Value Added Tax (GST/VAT) in countries where students are located. In this PwC global indirect taxes insight we explore the main issues in this area and summarise key recommendations for impacted suppliers and platforms. It’s worth noting that this area has come under more scrutiny on deals where the subject target is an impacted seller of online education, training or content or other remote services.

GLO

Plastic Packaging Tax measures in Finance (No. 2) Bill 2021 - 22

10 November 2021

Clause 83 and Schedule 11 Finance (No. 2) Bill 2021 - 22 make Plastic Packaging Tax (PPT) provisions concerning persons below the de minimis limit, the time of importation, reliefs for persons enjoying certain immunities and privileges, records, groups, and secondary liability and assessment notices etc: acting in the course of a related business. The tax authority, HMRC, has also issued a number of PPT guidance publications, and launched a consultation on the application of a draft PPT Statutory Instrument, with responses required by 1 December 2021.